IAS/PAS 41, a set of accounting standards which regulates the accounting treatment of agricultural activities, provides the accounting benchmark relative to agricultural activity and includes the transformation of biological assets to agricultural produce. In the Philippines, it was implemented...

Businesses have developed widespread interest on intangible assets as they pursue to maximize their financial performance. Yet, the economic benefits derived from investment in intangible assets have remained to be substantiated. This study provides evidence that intangible assets have...